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This paper aims to explore how entrepreneurs use social media (SM) to develop their organisational identity within business networks.

A single embedded case study was used comprising a case firm entrepreneur and eight connected network actors within an artisan food context in Ireland. Data was collected using an in-depth interview complemented with content analysis of networked firms’ Facebook posts (N = 1,652) over a three-year period.

This paper identifies four common network processes through which entrepreneurs can leverage SM to develop their organisational identity within networks. The processes are network relating, collaborating within networks, interacting with trends and connecting with community.

Findings are limited to the Irish artisan food sector and explore identity development through a single SM platform. The applicability and variation of use of the processes across industries would serve to further refine the processes identified.

Practically, the four processes through which identity within a network can be developed using SM can help entrepreneurs to access and position themselves within business networks, gain access to resources and overcome the classic limitations of newness and smallness.

This paper provides a conceptual framework illustrating the processes involved in developing entrepreneurial organisational identity within business networks using SM. This paper adds to a growing literature that places interaction at the heart of identity development and responds to calls to further understanding of the process of identity development for entrepreneurial ventures.

Health apps offer a potential approach to support healthier food behaviours but a lack of sufficient engagement may limit effectiveness. This study aims to use a user engagement theoretical lens to examine the factors that influence app engagement over time and may prompt disengagement.

A phenomenological exploration of the lived experience was used. Women from a lower socioeconomic background (based on the occupation and employment status of the household’s primary income earner) were randomly assigned to use one of two apps for a minimum of eight weeks. Multiple data collection methods, including accompanied shops, researcher observations, interviews, participant reflective accounts and questionnaires, were used at different time-points to examine engagement. Theoretical thematic analysis was conducted to explore the engagement experience and relevant social, personal and environmental influences.

Healthy food involvement appears to drive app engagement. Changes in situational involvement may contribute to fluctuation in engagement intensity over time as the saliency of personal goals change. Negatively valenced engagement dimensions may contribute to the overall expression of engagement. A lack of congruency with personal goals or an imbalance between perceived personal investment and value was expressed as the primary reasons for disengagement.

Situational involvement may act as a trigger of different engagement phases. There is a need to better distinguish between enduring and situational involvement in engagement research.

Individual characteristics may shape engagement and propensity for disengagement, which highlights the practical importance of incorporating tailored features into app design.

Findings broaden the current conceptualisation of engagement within the digital space and prompt a reconsideration of the role of situational involvement and negatively valenced dimensions throughout the engagement process.

Design-based research (DBR) involves multiple iterations, and innovations are needed in analytical methods for understanding how learners experience a learning experience in ways that both embrace the complexity of learning and allow for data-driven changes to the design of the learning experience between iterations. The purpose of this paper is to propose a method of crafting design moves in DBR using network analysis.

This paper introduces learning experience network analysis (LENA) to allow researchers to investigate the multiple interdependencies between aspects of learner experiences, and to craft design moves that leverage the relationships between struggles, what worked and experiences aligned with principles from theory.

The use of network analysis is a promising method of crafting data-driven design changes between iterations in DBR. The LENA process developed by the authors may serve as inspiration for other researchers to develop even more powerful methodological innovations.

LENA may provide design-based researchers with a new approach to analyzing learner experiences and crafting data-driven design moves in a way that honors the complexity of learning.

LENA may provide novice design-based researchers with a structured and easy-to-use method of crafting design moves informed by patterns emergent in the data.

To the best of the authors’ knowledge, this paper is the first to propose a method for using network analysis of qualitative learning experience data for DBR.

This paper aims to investigate advertising effectiveness in Instagram and Facebook, the two most important social media platforms. It helps to understand which should be chosen depending on the target audience of the campaign.

The study examines advertising effectiveness in these social media in terms of ad attitude, ad intrusiveness and loyalty intentions. An online survey was conducted with 303 social media users. Age and gender are proposed as moderators.

The results indicate that Instagram Stories not only enhances consumer attitude toward ads but also increases perceived intrusiveness, compared to Facebook Wall. Millennials are more disturbed by Facebook Wall ads than non-millennial users. A triple interaction effect reveals that non-millennial men are more loyal toward Facebook Wall ads, whereas millennials of both genders and non-millennial women are more loyal to ads on Instagram Stories.

Advertisers should be aware of the differential features and segmentation possibilities in social media to better address their target audiences. More precisely, the research findings suggest that professionals should focus on Instagram Stories when targeting millennials and non-millennial women, and on Facebook Wall when targeting non-millennial men.

This study is one of the first to contribute to the literature on Instagram Stories as an advertising platform and compare its differential features with those of more established social media, such as Facebook Wall.

Esta investigación compara la efectividad publicitaria en Instagram y Facebook en función del público objetivo.

La investigación analiza las diferencias entre cada formato de red social en términos de actitud hacia el anuncio, intrusividad percibida y lealtad hacia el producto o marca anunciado. Mediante una encuesta online a 303 consumidores, se proponen efectos directos y efectos moderación de la edad y el género.

Los resultados indican que Instagram Stories mejora la actitud hacía el anuncio, pero aumenta también la intrusividad en comparación con Facebook Wall. La publicidad en Facebook Wall es más intrusiva para los millennials que para los no-millennials. Instagram Stories incrementa la lealtad entre los usuarios millennial de ambos sexos y las mujeres no-millennial; en cambio, los hombres no-millennial son más leales a la publicidad en Facebook Wall.

Los anunciantes deben aprovechar los nuevos formatos y las posibilidades de segmentación que les brindan las redes sociales para llegar a su público objetivo de manera más efectiva. Concretamente, los hallazgos de la investigación sugieren que deberían centrarse en Instagram Stories para dirigirse a un público millennial y a mujeres no-millennial; y en Facebook Wall, cuando su público objetivo sean los hombres no-millennial.

Este estudio es uno de los primeros que aborda el uso de Instagram Stories como soporte publicitario y lo compara con formatos publicitarios consolidados como Facebook Wall.

Este artículo tiene por objeto analizar uno de los casos más importantes en los últimos años en los que se han declarado nulas ciertas cláusulas abusivas incluidas por las aerolíneas en los contratos de transporte aéreo con los consumidores, en concreto, se trata de la Sentencia de la Audiencia Provincial de Madrid, sección 28, de 26 de julio de 2017 y, especialmente, se estudiará la cláusula de cargo por remisión de la tarjeta de embarque.

A través del estudio de la mencionada sentencia, este trabajo mostrará cómo el contrato de transporte aéreo de personas siendo uno de los contratos más importantes actualmente, presenta una situación de especial desequilibrio y desprotección de los consumidores frente a las aerolíneas.

La falta de poder de negociación de los consumidores, las escasas alternativas que tienen en muchos casos y los precios generalmente altos de este contrato de transporte, hacen imprescindibles dispensar una protección adecuada a los consumidores en este contexto. Esto se puede lograr a través de leyes tuitivas que protejan sus intereses económicos y, especialmente como se analiza en el artículo, mediante la prohibición de cláusulas abusivas en los contratos de transporte aéreo.

El artículo hace un recorrido por algunas de las cláusulas abusivas incluidas en los contratos de transporte aéreo de pasajeros en los últimos años y muestra cómo debe evitarse que las aerolíneas impongan estas cláusulas que perjudican a la parte más débil del contrato y advierte que estamos aún lejos de conseguir una efectiva protección del consumidor en este ámbito como se explica con algún ejemplo final.

Este artículo aborda la relación emergente entre la sociedad civil y el sistema de innovación en América Latina y el Caribe –la financiación de la innovación, en particular– con la intención de sugerir una perspectiva conceptual diferenciada y plantear algunos de los interrogantes más relevantes en la actualidad.

Existe una desconexión estructural entre la sociedad civil y el mundo de la innovación. Empero, la exploración de las divergencias entre las perspectivas neo-institucional y neo-evolucionista de la triple hélice permite plantear que la evolución de los financiadores en distintos contextos puede generar una articulación emergente. Los efectos sobre la “sistematicidad” existente, en particular en América Latina y el Caribe, dependerán en buena medida del enfoque conceptual adoptado y de su institucionalización en términos de reestructuración de la sistematicidad de los sistemas de innovación y su governance.

La evolución de las relaciones entre los mecanismos de financiación emergentes y los proyectos innovadores en América Latina y el Caribe constituye tanto una oportunidad como un peligro. Si se logra re-estructurar la “sistematicidad”, la región podría seguir una senda con altas expectativas; si persisten las sub-dinámicas tradicionales, el fenómeno emergente podría verse despojado de todo su potencial.

Se propone un análisis conceptual y práctico diferente del tema de la financiación de la innovación, con énfasis en el caso latinoamericano y caribeño. Adicionalmente, se sugieren vías de investigación que permiten reducir la incertidumbre sobre la relación entre los actores del sistema de innovación y la sociedad civil y su impacto potencial.

Crowd-funding, América Latina y el Caribe, Cuarta hélice, Financiación de la innovación, Sistemas de innovación

Trabajo de investigación

The purpose of this paper is to deal with the emerging relationship between civil society and the innovation system in Latin America and the Caribbean – the financing of innovation, particularly – with the intention of suggesting a differentiated conceptual perspective and raising some of the most relevant questions presently.

There is a structural disconnect between civil society and the world of innovation. However, the exploration of the divergences between the neo-institutional and neo-evolutionist perspectives of the triple helix makes it possible to state that the evolution of funders in different contexts can generate an emerging articulation. The effects on the existing "systemness", particularly in Latin America and the Caribbean, will depend to a large extent on the conceptual approach adopted and on its institutionalization in terms of restructuring the systemness of innovation systems and their governance.

The evolution of the relationships between emerging financing mechanisms and innovative projects in Latin America and the Caribbean constitutes both an opportunity and a risk. If "systemness" is restructured, the region could follow a path with high expectations; if traditional sub-dynamics persist, the emerging phenomenon could be stripped of its full potential.

A different conceptual and practical analysis of the topic of financing innovation is proposed, with emphasis on the Latin American and Caribbean case. Additionally, research paths are suggested that reduce uncertainty about the relationship between the actors of the innovation system and civil society and its potential impact.

Se estudian los determinantes y la evolución de la actividad bursátil mensual en el mercado accionario colombiano de 2007 a 2016.

Para ello se emplean modelos de series de tiempo tipo ARIMAX y GARCH, incluyendo variables exógenas, recomendadas por la literatura previa.

Encontramos que la actividad bursátil puede ser pronosticada en buena parte por el valor rezagado a un mes y las innovaciones de cinco y 12 meses. También contribuyen a predecirla, como variables exógenas, una dummy de rendimientos positivos en los últimos tres meses, la presencia de emisiones primarias y el índice VIX de volatilidad del SP500. Estos resultados se mantienen en un alto grado al emplear medidas alternativas de actividad bursátil, el número total de operaciones y la rotación.

Se propone un modelo de predicción de la actividad bursátil que puede servir de modelo para otros mercados accionarios de Latinoamérica. El modelo obtenido es altamente predictivo del valor transado total del mercado al siguiente mes. La estimación de la actividad bursátil es de utilidad para instituciones como la Bolsa de Valores de Colombia, reguladores de los mercados financieros, así como para grandes inversionistas institucionales.

El propósito central de los mercados financieros secundarios consiste en facilitar la transacción de activos financieros, lo que debe reflejarse en alta actividad bursátil, tanto en número de operaciones como en valor transado total. La posibilidad de transar altos montos es una medida importante del desarrollo de un mercado financiero. De esta manera, el modelo aquí propuesto puede usarse para monitorizar y explicar el desarrollo del mercado. En particular, se evidencia el nocivo efecto de la debacle de Interbolsa a finales de 2012 y el positivo efecto de las emisiones primarias.

Este es el primer paper en estudiar la actividad bursátil del mercado accionario colombiano en años recientes. Sirve como modelo para el estudio y seguimiento de esta variable en otros mercados accionarios latinoamericanos.

To study the determinants and evolution of the trading activity in the Colombian Stock Market from 2007 to 2016.

ARMA time series models were used, including several explanatory variables recommended by previous literature.

We find that stock market activity can be predicted to a large extent by its lags, and that positive returns in the last three months, emissions and the VIX index are also explicative variables, as suggested by empirical studies in other countries and theoretical models of market microstructure. These results are robust by using alternative measures of trading activity, total number of trades and turnover.

The main contribution of this study is the analysis of the trading activity of the Colombian Stock Market, a critical variable for monitoring the development of any financial market.

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.

This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.

This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.

La utilización de plataformas colaborativas, que intermedian en la cesión de uso de viviendas con fines turísticos, ha originado: por una parte, que se adopten medidas con el objetivo de prevenir el fraude fiscal (como por ejemplo, la obligación de información, a través del modelo 179) y, por otra parte, que la Administración tributaria preste especial atención al tratamiento fiscal de los rendimientos percibidos por los usuarios de las plataformas colaborativas.

Enfoque jurídico-tributario.

Las conclusiones se han puesto de manifiesto en el trabajo de investigación realizado.

Análisis de algunos aspectos fiscales sobre la cesión de uso de viviendas con fines turísticos.

Call centers generate stress and absenteeism in staff and the literature suggests that people-oriented leadership is the right way of supervision for such a situation. This study compared its effects versus those of other types of leadership.

Absentee data of 379 representatives of customer services of a Peruvian call center were analyzed and the representatives answered a questionnaire about the Framework of Values in Competition and its four types of leadership. Day and night work shifts were compared.

It was observed that absenteeism declines with people-oriented leadership, although only during the day shift, and the addition of leadership oriented to change, results and control devalues models.

Future studies should cover the performance of the worker. The findings suggest a need to re-focus the theoretical focus on environmental contingencies that affect leadership effectiveness.

Leadership theorists will ask themselves in what circumstances the multiple leadership is effective. Call center managers will appreciate the organizational value of people-oriented leadership at the first level of supervision.